417 definitions found.
ASAE 3402
Definition
9(p)
Subservice organisation―a service organisation used by another service organisation to perform some of the services provided to user entities that are likely to be relevant to user entities’ internal control as it relates to financial …
ASAE 3402
Definition
9(q)
Test of controls―a procedure designed to evaluate the operating effectiveness of controls in achieving the control objectives stated in the service organisation’s description of its …
ASAE 3402
Definition
9(r)
User auditor―an auditor who audits and reports on the financial report/statements of a user entity. [7] …
ASAE 3402
Definition
9(s)
User entity―an entity that uses a service organisation. …
ASA 102
Definition
5
For the purposes of this Auditing Standard , the following terms have the meanings attributed below: …
GS 004
Definition
9
For the purposes of this Guidance Statement, the following items have the meanings attributed below: …
GS 004
Definition
9(a)
Annual Accounts of an insurance group , refers to accounts constituting reporting documents required to be prepared by the parent entity of the group in compliance with reporting standards made under the Financial Sector (Collection of data) Act 2001 …
GS 004
Definition
9(b)
Appointed Auditor means an auditor appointed under paragraph 39(1)(a) of the Insurance Act 1973 (the Act). …
GS 004
Definition
9(c)
General insurer means, under section 11 of the Insurance Act 1973 (the Act) as amended, a body corporate that is authorised in writing by APRA, under section 12 of the Act, to carry on general insurance business in Australia. The term ‘general insurer …
GS 004
Definition
9(d)
Group Auditor of a Level 2 insurance group, under GPS 310 must be one of the following persons: the Appointed Auditor of the parent entity where the parent entity is an insurer; the Appointed Auditor of an APRA authorised insurer within the group; or a …